pengaruh solvabilitas, profitabilitas, pergantian auditor, dan manajemen laba terhadap audit delay

Mulyawan, Chandra (2024) pengaruh solvabilitas, profitabilitas, pergantian auditor, dan manajemen laba terhadap audit delay. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to determine whether solvency, profitability, auditor changes, and earnings management affect audit delay. The theories used in this study are agency theory and compliance theory. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sampling technique used was purposive sampling with SPSS Version 22.0 and obtained a sample of 90 samples. The research was conducted using multiple linear regression analysis techniques. The results showed that the variable auditor turnover and earnings management had a significant positive effect on audit delay. For profitability variables, it has a negative effect on audit delay, while solvency variables have no effect.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: earnings management, audit delay
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Users 2825 not found.
Date Deposited: 08 Mar 2024 07:28
Last Modified: 27 Jun 2024 04:10
URI: http://eprints.ukmc.ac.id/id/eprint/11649

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